Registered No. WB/SC-247
The Kolkata Gazette
Published by Authority
WEDNESDAY, JUNE 21, 2017
PART I—Orders and Notifications by the Governor of West Bengal, the High Court, Government Treasury, etc.
GOVERNMENT OF WEST BENGAL
No. 1068 –F.T., the 21st day of June, 2017.— In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules, namely:—
1. Short title, Extent and Commencement.-
(1) These rules may be called the West Bengal Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
In these rules, unless the context otherwise requires,-
(a) “Ordinance” means the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017);
(b) “FORM” means a Form appended to these rules;
(c) “section” means a section of the Ordinance;
(d) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
(e) words and expressions used herein but not defined and defined in the Ordinance shall have the meanings respectively assigned to them in the Ordinance.